Advances in International Accounting - 1st Edition - ISBN: 9780762310562, 9780080493411

Advances in International Accounting, Volume 16

1st Edition

Editors: J. Timothy Sale
Hardcover ISBN: 9780762310562
eBook ISBN: 9780080493411
Imprint: JAI Press
Published Date: 30th September 2003
Page Count: 218
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Table of Contents

  • LIST OF CONTRIBUTORS
  • EDITORIAL BOARD
  • REVIEWER ACKNOWLEDGMENT
  • ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY
    • Abstract
    • INTRODUCTION
    • ACCOUNTING SOFTWARE, MIS AND ORGANIZATIONAL CONTEXT
    • ORGANIZATIONAL SIZE
    • ORGANIZATIONAL STRUCTURE
    • ORGANIZATIONAL MATURITY
    • METHODOLOGY
    • RESULTS
    • DISCUSSION AND CONCLUSIONS
  • THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA
    • Abstract
    • INTRODUCTION
    • INSTITUTIONAL AND LEGAL REQUIREMENTS FOR TIMELY REPORTING
    • REVIEW OF LITERATURE
    • MODEL DEVELOPMENT AND VARIABLES
    • DATA COLLECTION
    • EMPIRICAL FINDINGS
    • SUMMARY AND CONCLUSIONS
    • Acknowledgements
  • THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
    • Abstract
    • INTRODUCTION
    • LITERATURE REVIEW
    • HYPOTHESES
    • THE SPANISH BANKING SYSTEM
    • DATA AND MODEL SPECIFICATIONS
    • EMPIRICAL RESULTS
    • CONCLUSIONS
    • Acknowledgements
  • THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA
    • Abstract
    • INTRODUCTION
    • BACKGROUND
    • LITERATURE REVIEW
    • HYPOTHESIS DEVELOPMENT AND TEST MODELS
    • DATA
    • RESULTS
    • SUMMARY AND CONCLUSION
  • PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS
    • Abstract
    • INTRODUCTION
    • RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT
    • SAMPLE AND RESEARCH DESIGN
    • RESULTS
    • SUMMARY AND CONCLUSIONS
  • INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34
    • Abstract
    • INTRODUCTION
    • REQUIREMENTS OF IAS 34
    • CONTENT OF AN INTERIM FINANCIAL REPORT
    • REVIEW OF LITERATURE
    • HYPOTHESES
    • METHODOLOGY
    • RESULTS AND DISCUSSION
    • SUMMARY AND CONCLUSIONS
    • LIMITATIONS
    • DIRECTION FOR FUTURE RESEARCH
  • ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY
    • Abstract
    • INTRODUCTION
    • METHODOLOGY
    • RESULTS
    • SUMMARY, LIMITATIONS, AND CONCLUSIONS
  • ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE
    • Abstract
    • INTRODUCTION
    • LITERATURE ON EXCHANGE RATE EXPOSURE AND SHARE VALUES
    • EXPERIMENTAL METHOD AND STATISTICAL TESTS
    • RESULTS OF EMPIRICAL ANALYSES
    • CONCLUDING REMARKS
  • THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
    • Abstract
    • INTRODUCTION
    • PREVIOUS STUDIES
    • ESTABLISHMENT OF THE CSRC
    • CHARACTERISTICS OF CHINESE CAPITAL MARKETS AND MARKET REGULATION BY THE CSRC
    • CASE ANALYSIS
    • SUMMARY AND CONCLUSION
    • Appendix A
  • THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON
    • Abstract
    • OVERVIEW OF DEVELOPMENT OF VIETNAMESE ACCOUNTING SYSTEM
    • MAIN FEATURES OF VIETNAMESE ACCOUNTING SYSTEM
    • U.S. GAAP AND VIETNAMESE EAS
    • Appendix 1 STANDARDIZED FORMAT OF BALANCE SHEET UNDER VIETNAMESE EAS AS AT 31 DECEMBER 20XX
    • Appendix 2 STANDARDIZED FORMAT OF INCOME STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
    • Appendix 3 STANDARDIZED FORMAT OF CASH FLOW STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
    • Appendix 4 FOOTNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 199X (PERIOD FROM … TO …)

Description

This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.


Details

No. of pages:
218
Language:
English
Copyright:
© JAI Press 2003
Published:
Imprint:
JAI Press
eBook ISBN:
9780080493411
Hardcover ISBN:
9780762310562

About the Editors

J. Timothy Sale Editor

Affiliations and Expertise

University of Cincinnati, OH, U.S.A.